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| BLG Ltd BLG Limited is a company that offers three services to transport companies. The number of services provided is measured in service units and details of BLG Ltd’s draft budget for it year ending 31 December 20X2 are as follows:  The budgeted level of activity shown in the table above has been based on the assumption that the forecast market demand for each service will be met. The following chart has been prepared based on the draft budget above.Required (a) Explain the meanings of the value shown as points A & B on the chart. (Note calculations are not required).  |